Presented below are selected accounts for Carpenter Company as reported in the worksheet at the end of May 2010.

Adjusted Trial Balance

Income Statement

Balance Sheet

Accounts

Cash

9,000

Merchandise Inventory

$76,000

Sales

450,000

Sales Returns and Allowances

$10,000

Sales Discounts

9,000

Cost of Goods Sold

300,000

Instructions

Complete the worksheet by extending amounts reported in the adjusted trial balance to the appropriate columns in the work sheet. Do not total individual columns.